TDS Calculator
A TDS calculator is a free online tool that computes Tax Deducted at Source for various income types — salary, rent, professional fees, interest, and more — as per current Indian Income Tax rules.
Rates as per FY 2025-26. Consult a CA for exact applicability and exemptions.
How to use TDS Calculator
- Choose income type — Select salary, rent, interest, professional fees, etc.
- Enter amount — Type the gross amount before TDS.
- Add PAN status — Select if PAN is available (higher rate without PAN).
- See TDS — View TDS amount and net payable/receivable.
Key features
- Multiple income types (salary, rent, interest, etc.)
- Current FY 2025-26 rates
- Section-wise calculation
- PAN vs no-PAN rates
- Net amount after TDS
- Threshold limits applied
What is TDS?
TDS (Tax Deducted at Source) is a mechanism by which the government collects tax at the point of income generation. Instead of you paying tax later, the payer (employer, tenant, client) deducts a portion and deposits it with the government on your behalf. This reduces tax evasion and smooths cash flow for the government. When you file your ITR, this TDS is credited against your total tax liability.
Common TDS Sections
Section 192: Salary (slab-based). Section 194A: Interest (10% if > ₹40,000). Section 194I: Rent (10% if > ₹2.4L/year). Section 194J: Professional fees (10% if > ₹30,000). Section 194C: Contractor payments (1-2%). Section 194H: Commission (5%). Section 194: Dividend (10%). Each section has its own rate and threshold. Our calculator covers all common types.
TDS Rate Without PAN
If you don't provide your PAN, TDS is deducted at the higher of (a) the normal rate or (b) 20% under Section 206AA. For example: rent TDS without PAN = 20% instead of 10%. Professional fees without PAN = 20% instead of 10%. So always provide PAN to avoid double deduction. This is one of the most common TDS mistakes.
Claiming TDS Refund
When you file your Income Tax Return, all TDS deducted against your PAN is automatically credited. If your actual tax liability is lower than the TDS deducted (common for those with low income, investments under 80C, or home loans), you receive the difference as a refund. Refunds are usually credited within 30-60 days of ITR filing. Verify TDS entries in Form 26AS before filing.
Pro tips
- Always provide PAN to avoid 20% TDS
- Verify TDS credits in Form 26AS before filing ITR
- Track TDS certificates (Form 16/16A) from all payers
- File ITR even if income is below taxable limit — to claim TDS refund
Common use cases
- Calculating TDS on rent paid
- Professional freelancer invoicing
- Salary TDS verification
- Interest income TDS
- Contractor payment TDS
Frequently asked questions
What is TDS?+
TDS (Tax Deducted at Source) is tax deducted by the payer before making payment for certain incomes like salary, rent, interest, and professional fees.
What is the TDS rate on rent?+
10% under Section 194I if annual rent exceeds ₹2,40,000 per year (₹20,000/month).
What is TDS on professional fees?+
10% under Section 194J if payment exceeds ₹30,000 per year.
What if I don't provide PAN?+
TDS is deducted at 20% (or higher) as per Section 206AA.
Can I claim TDS refund?+
Yes — when filing ITR, if your actual tax liability is lower than TDS deducted, you get a refund.
Need invoicing, billing & inventory?
Try ShopBill Pro — the full business software. Free plan available.